The SUTA rate for LARVA Corporation is $5\mathrm{.}4\%$ and its FUTA rate is $6\mathrm{.}0\%$ less the $5\mathrm{.}4\%$ SUTA credit. If its semimonthly GROSS payroll is $$258,400$ and none was for payments to employees in excess of the $$7,000$ wage base, then what are the total FUTA and SUTA taxes for the payroll?

$$15,504\mathrm{.}00$

$$18,084\mathrm{.}00$

$$28,659\mathrm{.}60$

$$29,457\mathrm{.}60$